Partnerships, LLCs, LLPs, and S Corporations - The newer pass-through entities have made state tax laws more complex and complicated the entity choice decision. Although pass-through entities are generally treated similarly, there are subtle differences that can have a substantial effect on certain owners.
|Year of publication:||
|Authors:||Altieri, Mark P.; Cenker, William J.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 10, p. 40-47
Altieri, Mark P., (2005)
Altieri, Mark P., (1998)
The CPA Journal Millennium Series - Creditors' Rights: Tax-Qualified Plans and IRAs - ERISA's anti-alienation protection provides qualified plans with substantial protection from creditors. Recent developments have given ERISA-like protection to IRA plans, but with qualifications and exceptions that vary from state to state.
Altieri, Mark P., (2000)
- More ...